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Internal Revenue Bulletin:  2016-13 

March 28, 2016 

ADMINISTRATIVE


Notice 2016–15Notice 2016–15

This notice provides guidance regarding the criteria for designation of a terminal located within a secure area of an airport as a Secured Airport Terminal (SAT) for purposes of §§ 4081 and 4082. This notice also provides procedures for the IRS to maintain an approved list of airports with such SATs. In addition, this notice provides procedures for a terminal operator to request that a terminal be placed on the SAT list.

Rev. Proc. 2016–19Rev. Proc. 2016–19

This revenue procedure describes procedures for taxpayers and other entities under the jurisdiction of the Large Business and International (LB&I), Small Business and Self Employed (SB/SE), and Tax Exempt and Government Entities (TE/GE) Operating Divisions to submit issues for consideration under the Internal Revenue Service’s Industry Issue Resolution (IIR) Program.

Rev. Proc. 2016–20Rev. Proc. 2016–20

This procedure provides specifications for the private printing of red-ink substitutes for the most recent revisions of Forms W–2c and W–3c. This procedure will be reproduced as the next revision of Publication 1223. Rev. Proc. 2014–56 is superseded.

Notice 2016–23Notice 2016–23

This notice requests comments on the new partnership audit regime instituted as part of the Bipartisan Budget Act of 2015 (“BBA”). The Service intends to issue regulations for this new regime and wishes to collect comments prior to that issuance. This notice outlines the basic features of the BBA partnership audit regime and highlights some of the areas on which the Service would like to receive comments.


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